What are the taxes and fees for cultural communication companies, and what are the preferential tax

1. What are the preferential tax policies for cultural media companies?

1. The preferential tax policy for cultural media companies is that the value-added tax will be rewarded with financial support according to 50%-80% of the local financial income, and the enterprise income tax will be rewarded with financial support according to 50%-80% of the local financial income.

2. Legal basis: Article 25 of the Enterprise Income Tax Law of the People's Republic of China.

The state will give preferential enterprise income tax to industries and projects that are supported and encouraged to develop.

2. What is the business scope of the media company?

1. Internet information services, wholesale and retail of publications, performance brokerage;

2. Engaged in Internet cultural activities, theatrical performances, catering services, cartoons, feature films, television variety shows, and must not produce radio and television programs such as current political news and similar special topics and columns;

3. Operate telecommunications business, project investment, investment management, film and television planning, computer animation design, arts and crafts design, packaging and decoration design;

4. Engage in Internet cultural activities, Internet information services, and organize cultural and artistic exchange activities;

5. Undertake exhibitions, conference services, market research, economic information consulting, design, production, advertising, literary and artistic creation, and literary performances;

6. Engaged in cultural brokerage business, actor brokerage business, sports brokerage business, sports project management, etiquette services, public relations services, packaging services;

7. Translation services, business planning, marketing planning, technology development, technology transfer, technical consulting, technical services, software development, computer system integration, basic software services, application software services;

8. Data processing, air ticket sales, train ticket sales, entrusted ticket sales, stage lighting and sound equipment;

9. Leasing of sporting goods, leasing of commercial buildings, wholesale and retail of publications, copyrights, etc.

After the VAT reform, media companies, if small-scale enterprises:

1. Pay 3% VAT (income excluding tax multiplied by 3%)

2. Pay 3% of the cultural construction fee (tax income multiplied by 3%)Only the advertising fee income will be paid this tax.

3. Pay the corporate income tax rate of 10% to 25% on a quarterly basis, if the annual profit is less than 300,000 yuan, the income tax rate is 10% (the preferential income tax policy stipulates), and the annual profit exceeds 300,000 yuan, there is no preferential treatment, and the enterprise income tax is levied at the rate of 25%.

4. The VAT attached part of the local tax shall be paid, and the VAT paid shall be multiplied by 7% for the urban construction tax. The value-added tax paid is multiplied by 3% for the education surcharge, and the value-added tax paid is 2% for the local education fee, if the monthly sales do not exceed 100,000 yuan and the quarterly sales do not exceed 300,000 yuan, the education surcharge and the local education surcharge are exempted.

If it is a general taxpayer, pay 6% value-added tax, and other tax rates are the same as above

Cultural communication companies belong to the "cultural and sports industry" and are subject to business tax.

Business tax is calculated and paid at a rate of 3% on the amount of business income.

The urban construction tax shall be calculated and paid according to the business tax amount at a rate of 7%.

The education surcharge is calculated and paid at a rate of 3% according to the business tax amount.

The local education surcharge is calculated and paid at a rate of 2% according to the business tax amount.

If your company belongs to the income tax verification and collection, you generally have to declare the enterprise income tax, and the collection rate is about the same.

Corporate income tax payable = business income levy rate.

If your company's income tax is audited and collected, the year-end final settlement will be settled.

What taxes should cultural media (film and television production companies) enterprises pay? What is the tax rate?

Cultural media (film and television production companies) enterprises pay taxes, if the main tax is value-added tax, small-scale taxpayers: 3%, general taxpayers; Corporate income tax: about 5%-25%; If it is a sole proprietorship, there is no corporate income tax, only individual income tax, and if it is verified and levied, it will be levied according to the five-level progressive comprehensive tax rate.

Legal analysis: a. **** (general taxpayers): VAT will be rewarded with financial support according to 50%-80% of the local financial income; The enterprise income tax will be rewarded with financial support according to 50%-80% of the local fiscal income, and 90% of the reward will be given to large enterprises.

b. Sole proprietorship or partnership (general taxpayer): This method is for enterprises that lack or cannot obtain input, they can be registered as sole proprietorship enterprises or partnership enterprises to verify and collect income tax, and the income tax rate can be reduced to 2%, and the value-added tax will be refunded to solve the problems of enterprise costs, individual income tax, and dividends through tax planning.

Legal basis: "Enterprise Income Tax Law of the People's Republic of China" Article 25 The State shall give preferential treatment to enterprises and projects that focus on supporting and encouraging the development of enterprises and projects.

See you're ****? Or is it a sole proprietorship type?

If it is the main tax type:

VAT: Small-scale taxpayers: 3%.

General taxpayers: 6%.

Corporate income tax: 5%-25% (depending on how much your annual profit is?) If it is a sole proprietorship, there is no corporate income tax, only individual income tax, and if it is assessed and levied, it will be levied according to the five-level progressive comprehensive tax rate.